F6 General Cards

Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an ------ amount of the cost of the future periods of service of each employee at the date of the amendment to the plan.

equal

Under US GAAP amortization of unrecognized prior service cost is calculated by assigning an equal amount of the cost of the --------------------- of service of each employee at the date of the amendment to the plan.

future periods

Service cost represents the ---------------- in the projected benefit obligation resulting from employees services rendered during the year

increase

Service cost represents the increase in the ---------------------------------- resulting from employees services rendered during the year

projected benefit obligation

Service cost represents the increase in the projected benefit obligation resulting from ------------------------ rendered during the year

employee services

The components of ------------------------ is required disclosure

period pesion cost

The amount of -------------------- prior service cost must be disclosed

unrecognized

Disclosure showing a detailed description of the plan including -------------------------- covered is required

employee groups

Under US GAAP the -------------------------- is the present value of future retirement paymetns attributed to the pension benefit formula to employees services rendered prior to a date based on current and past compensation levels.

accumulated benefit obligation

Under US GAAP the accumulated benefit obligation is the present value of ---------------------------- attributed to the pension benefit formula to employees services rendered prior to a date based on current and past compensation levels.

future retirement payments

Under US GAAP the accumulated benefit obligation is the present value of future retirement paymetns attributed to the pension benefit formula to employees services rendered prior to a date based on -------------------- compensation levels.

current and past

---------------------- is the persent value of all persion benefits earned by company employees in the current year

service cost

Service cost is the persent value of all -------------------- earned by company employees in the current year

pension benefits

Interest cost is the interest on the ------------------------------

projected benefit obligation

--------------------- is the interest on the projected benefit obligation

interest cost

The ----------------------------------- is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.

Projected benefit obligation

The ------------------------------- is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.

projected benefit obligation

The projected benefit obligation is the ------------------------------------------------------ attributed to the pension benefit formaula to employee services rendered prior to a date based on current and past future compensation levels.

present value of future retirement payments

The projected benefit obligation is the present value of futre retirement payments attributed tot he pension benefit formaula to employee services rendered prior to a date based on----------------------------------- compensation levels.

current and past future

Absent any actuarial gains or losses the net pension gain or loss incurred during an accounting period under US GAAP is the difference between the ------------------------------ recorded in net periodic cost and the actual return on plan assets earned during the accounting period.

expected retrun on plan assets

Absent any actuarial gains or losses the net pension gain or loss incurred during an accounting period under US GAAP is the difference between the expected return on plan assets recorded in net periodic cost and the------------------------------------ earned during the accounting period.

Under US GAAP unrecognized persion --------------------- are amortized over the average remaining service period if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

gains or losses

Under US GAAP unrecognized persion gains or losses are amortized over the ------------------------------------ if at the beginning of the year the gain or loss exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

average remaining service period

Under US GAAP unrecognized persion gains or losses are amortized over the average remaining service period if at the beginning of the year the gain or loss exceeds -----of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

10%

Under US GAAP unrecognized persion gains or losses are amortized over the average remaining service period if at the beginning of the year the ----------------------- exceeds 10% of the greater of the beginning of the PBO or the beginning of the year market related value of plan assets.

gain or loss

US GAAP requires that all --------------------- (FV plan assets > PBO) pension plans be aggregated and reported as a noncurrent asset

overfunded

US GAAP requires that all overfunded (FV plan assets > PBO) pension plans be aggregated and reported as a -----------------------------

noncurrent assets

US GAAP requires that all overfunded (----------------------------------) pension plans be aggregated and reported as a noncurrent asset

FV plan assets > PBO

US GAAP required that all ---------------------- (FV plan asset < PBO) pension plans be aggregated and reported as a current liability

underfunded

US GAAP required that all underfunded (FV plan asset < PBO) pension plans be aggregated and reported as a -----------------------------

current liability

US GAAP required that all underfunded (------------------------------------) pension plans be aggregated and reported as a current liability

FV plan asset < PBO

Under US GAAP unrecognized prior service cost, unrecongnized transition obligations and unrecongnized net gains or losses must be reported in accumulated -------------------------------------------- , net of tax, until recognized as a component of net periodic pension cost through amortization.

other comprehensive income

Under US GAAP unrecognized prior service cost, unrecongnized transition obligations and unrecongnized net gains or losses must be reported in accumulated other comprehensive income ,-----------------------, until recognized as a component of net periodic pension cost through amortization.

net of tax

Under US GAAP--------------------- prior service cost, --------------------- transition obligations and ------------------- net gains or losses must be reported in accumulated other comprehensive income , net of tax, until recognized as a component of net periodic pension cost through amortization.

Unrecognized (all)

Under IFRS remeasurements of the ----------------------------- including remeasurements from actual gains are reported in other comprehensive income and are not reclassified (amortized) to the income statement

defined benefit liability

Under IFRS remeasurements of the defined benefit liability including remeasurements from actual gains are reported in -------------------------------------- and are not reclassified (amortized) to the income statement

other comprehensive income

Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the------------------ in the projected benefit obligation due to the passage of time.

increase

Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the increase in the ------------------------------------ due to the passage of time.

projected benefit obligation

Under US GAAP interest cost included in the net pension cost recognized for a period by an employer sponsering a defined pension plan represents the increase in the projected benefit obligation due to the ----------------------------.

passage of time

Under IFRS past service is ------------------------ on the income statement in the period of the amendment

recognized

Under IFRS past service is recognized on the income statement in the --------------- of the amendment